A Tax Clearance Certificate is a certificate issued by the Director-General of the Thai Revenue Department or the Provincial Governor or the delegated authority to a foreigner who is leaving Thailand to indicate that he has already paid taxes or that he has provided a guarantor or securities as guarantee for tax liabilities and tax payable.

According to Section 4 quarter of the Revenue Code, a foreigner leaving Thailand shall apply for a Tax Clearance Certificate in the form prescribed by the Director-General within 15 days before leaving the country, whether or not there is any tax payable.

A foreigner leaving Thailand is required to file an application for Tax Clearance Certificate (Form P.1) and supporting documents if:

1) He is liable to payment of tax or tax arrears before leaving Thailand.

2) He has duty to file a tax return and pay tax on behalf of a company or juristic partnership incorporated under foreign laws and has been carrying on business in Thailand.

3) He has taxable income whether or not in Thailand from being a “public performer” in Thailand. (The word “public performer” means a drama, movie film, radio and television performer, singer, musician, professional sportsperson or performer of any kind of entertainment).

Departing Thailand? Consult with MSNA Tax Advisors to know if you are required to get a Tax Clearance Certificate.